Skip to main content

Full text of "North Carolina Register v.6 no. 5 (6/3/1991)"

See other formats


KTO/T434/^AVM(^'^ 



The 
NORTH CAROLINA 

REGISTER 



IN THIS ISSUE 



EXECUTIVE ORDERS 



FINAL DECISION LETTER 



«. 



CONi 

TITUl 11 (/3 

TIONI II (J 



PROPOSED RULES 

Architecture, Board of 

Economic and Community Development 

Human Resources 

ARRC OBJECTIONS 



FINAL RULES 
Revenue 



B9I 



RULES INVALIDATED BY JUDICIAL DECISION 



ISSUE DATE: JUNE 3, 1991 

Volume 6 • Issue 5 • Pages 227-246 



INFORMATION ABOUT THE NORTH CAROLINA REGISTER AND ADMINISTRATIVE CODE 



NORTH CAROLINA REGISTER 

The North Carolifia Register is published bi-monthly 
and contains information relating to agency, e.\ecuti\e, 
legislative and judicial actions required by or affecting 
Chapter 150B of the General Statutes. All proposed, ad- 
ministrative rules and amendments filed under Chapter 
150B must be published in the Register. The Register 
will t}picalh' comprise approximateh' fifty pages per 
issue of legal text. 

State law requires that a copy of each issue be pro- 
\ided free of charge to each county in the state and to 
\arious state officials and institutions. The North CaroH}ia 
Register is available by yearly subscription at a cost of 
one hundred and five dollars ($105.00) for 24 issues. 

Requests for subscriptions to the North Carolina 
Register should be directed to the Office of Ad- 
ministrati\e Hearings, P. O. Drawer 27447, Raleigh, N. 
C. 27611-7447, Attn: Subscriptions. 

ADOPTION, AMENDMENT, AND REPEAL OF 
RULES 

An agency intending to adopt, amend, or repeal a rule 
must first publish notice of the proposed action in the 
Nortli CaroIi)ia Register. The notice must include the 
time and place of the public hearing; a statement of how 
public comments may be submitted to the agency either 
at the hearing or otherwise; the text of the proposed 
rule or amendment; a reference to the Statutory 
Authority for the action and the proposed effecti\e date. 

The Director of the Office of Administrative Hearings 
has authority to publish a summary, rather than the 
full text, of any amendment \\ hich is considered to be 
too lengthy. In such case, the full text of the rule con- 
taining the proposed amendment will be a\'ailable for 
public inspection at the Rules Division of the Office of 
Administrati\e Hearings and at the office of the pro- 
mulgating agency. 

Unless a specific statute pro\ides otherwise, at least 
30 days must elapse following publication of the pro- 
posal in the North Carolina Registerheiove the agency 
may conduct the required public hearing and take ac- 
tion on the proposed adoption, amendment or repeal. 

When final action is taken, the promulgating agency 
must file any adopted or amended rule for appro\al by 
the Administrati\e Rules Re\iew Commission. Upon ap- 
proval of ARRC, the adopted or amended rule must be 
filed with the Office of Administrati\e Hearings. If it 
differs substantially from the proposed form published 
as part of the public notice, upon request by the agen- 
cy, the adopted version will again be published in the 
North Carolina Register. 

A rule, or amended rule cannot become effecti\e 
earlier than the first day of the second calendar month 
after the adoption is filed with the Office of Ad- 
ministrative Hearings for publication in the NCAC. 

Proposed action on rules may be withdrawn by the 
promulgating agency at any time before final action is 
taken by the agency. 

TEMPORARY RULES 

Under certain conditions of an emergency nature, 
some agencies may issue temporanv' rules. A temporar>- 
rule becomes effective when adopted and remains in 



effect for the period specified in the rule or 180 days 
whichever is less. An agency adopting a temporary' rule 
must begin normal rule-making procedures on the per 
manent rule at the same time the temporary rule is 
adopted. 

NORTH CAROLINA ADMINISTRATIVE CODE 

The North Carolina Administrative Code (NCAC) i; 
a compilation and index of the administrative rules o 
25 state agencies and 38 occupational licensing boards 
The NCAC comprises approximately 15,000 letter size 
single spaced pages of material of which approximate 
Iv 35 "o is changed annuallv. Compilation and publica 
tion of the NCAC is mandated by G.S. 150B-63(b). 

The Code is divided into Titles and Chapters. Eac 
state agency is assigned a separate title which is fur 
ther broken down b>' chapters. Title 21 is designate 
for occupational licensing boards. 

The NCAC is a\ailable in two formats. 

(1) Single pages may be obtained at a minimui 
cost of two dollars and 50 cents ($2.50) for 1 
pages or less, plus fifteen cents ($0.15) per eac 
additional page. 

(2) The full publication consists of 53 volume 
totaling in excess of 15,000 pages. It is su] 
plemented monthly with replacement pages, 
one year subscription to the full publication ii 
eluding supplements can be purchased fc 
seven hundred and fifty dollars ($750.00). Ii 
dividual volumes may also be purchased wit 
supplement ser\'ice. Renewal subscriptions fc 
supplements to the initial publication availabl 

Requests for pages of rules or \olumes of the NCA 
should be directed to the Office of Administrati\ 
Hearings. 

NOTE 

The foregoing is a generalized statement of the pr 
cedures to be followed. For specific statutory languag 
it is suggested that Articles 2 and 5 of Chapter 150B 
the General Statutes be examined carefully- 

CITATION TO THE NORTH CAROLINA 
REGISTER 

The North Carolina Register is cited b>' volume, issi 
page number and date. 1:1 NCR 101-201, April 1, 19 
refers to Volume 1, Issue 1, pages 101 through 201 
the North Carolina Register issued on April 1, 198( 



North Carolina Register. Published bi-monthly by the 
Office of Administrative Hearings, P.O. Drawer 27447 
Raleigh. North Carolina 27611-7447, pursuant to 
Chapter 150B of the General Statutes. Subscriptions 
one hundred and five dollars ($105.00) per year 

North Carolina Administrative Code. Published in 
looseleaf notebooks with supplement senice by the 
Office of Administrati\e Hearings, P.O. Drawer 27447 
Raleigh, North Carolina 27611-7447, pursuant to 
Chapter 150B of the General Satutes. Subscription; 
seven hundred and fifty dollars ($750.00). Individua 
\olumes available. 



NORTH 
CAROLINA 
REGISTER 



ISSl K CONTENTS 




Office of Administrnthe Hearings 

r. (). Drawer 27447 

Ra/ei!;h, .\C 27611-7447 

(<)!')) 7M - 2678 



Julian Mann III, 

Director 
James R. Scarcella Sr., 

Deputy Director 
Molly Masich, 

Director APA Services 



I. EXKCLT1\ E ORDERS 

Executive Orders 142-144 227 

n. EINAL DECISION LET! ER 

Voting Rights Act 230 

III. PROPOSED RLEES 

Economic and Community 
Development 

Credit Union Division 231 

Human Resources 

Medical Assistance 232 

Licensing Board 

Architecture, Board of 232 

IV. EIN AE RCEES 
Revenue 

Indi\idual Income Tax 234 

V. ARRC OBJECTIONS 239 

VI. RCEES INN Al IDVIED BY 

JLDKTAE DECISION 243 

VIE CCMLEAID E INDEX 245 



Staff: 

Ruby Creech, 

Publications Coordinator 
Teresa Kilpatrick, 

Editorial Assistant 
Jean Shirley, 

Editorial A ssislant 



NORTH CAROLINA REGISTER 

Publication Schedule 

(April 1991 - December 1992) 



Issue 


Last Day 


I^st Day 


Earliest 


+ 


Date 


for 


for 


Date for 


Earliest 




Filing 


Electronic 


Public 


Effective 






Filing 


Hearing & 
Adoption by 
Agency 


Date 


*+**+++* 


+***++*+ 


+++±++*+ 


* + + t4= + + + 


+ + + + + + + N 


04 01 91 


03,11 91 


03 18 91 


05 01 91 


08 01/91 


04,15,91 


03,-22 91 


04 01 91 


05 15,91 


08 01/91 


0501,91 


04 10 91 


04 17 91 


05 31;91 


0901/91 


05 15 91 


04 24 91 


05 01 91 


06 14,91 


09/01/91 


06 03/91 


05,10,91 


05 17,'91 


07,03,91 


1001/91 


06 14 91 


05,23 91 


05 31 91 


07,14,91 


10 01 91 


07 01 91 


06-10,91 


06 17 91 


0731,91 


11 01,91 


07 15,91 


06/21 91 


06 28 91 


08-14-91 


11 01 91 


08 01,91 


07,11,91 


07 18 91 


08,31/91 


12 01/91 


08/15/91 


07/25,91 


08 01 91 


09/14,91 


12,01/91 


09 03 91 


08 12 91 


08 19 91 


10 03,91 


01 01/92 


09 16 91 


08/23 91 


08 30 91 


10 16,91 


01,01/92 


1001,91 


09'1091 


09 17 91 


10 31/91 


02,01/92 


10 15,91 


09/24,91 


10 01 91 


11 14/91 


02 01/92 


11 01/91 


10/11/91 


10 18 91 


12/01/91 


03 01/92 


1115/91 


10/24 91 


10 31 91 


12,15/91 


03 01-92 


12 02/91 


11 07 91 


11 14 91 


01 0192 


04 01,92 


12 16 91 


1121 91 


12 02 91 


01 15 92 


04 OF 92 


01,02 92 


12 09 91 


12 16 91 


01 31,92 


05 01 92 


01 15/92 


12/20/91 


12 31'91 


02/14/92 


05 01/92 


02 03 92 


01 10 92 


or 17 92 


03 04/92 


06 01/92 


02, 14,92 


01 24 92 


01 31 92 


03 15,92 


06/01/92 


03 02 92 


02 10 92 


02 17 92 


04 01 Q2 


07 01/92 


03 16 92 


02,24 92 


03 02 92 


04 15,92 


07 01,92 


0401 92 


03 11 92 


03' 18 '92 


05 0L92 


08 01/92 


04 15,92 


03, 25 92 


04 01 92 


05,15,92 


08 01/92 


05,01,92 


04,10,92 


04 17 92 


05/31,92 


09 01/92 


05 15 92 


04 24 92 


05 01 92 


06/14 92 


09 01 92 


06 01 92 


05, 1 1 92 


05 18 92 


07 01 92 


10 01 92 


06 15 92 


05'25 92 


06 01 92 


07/15/92 


10 01/92 


07 01,92 


06,10 92 


06 17 92 


07,31 92 


11 01 92 


07 15 '92 


0624 92 


07 01/92 


08/14,92 


11/01/92 


08 03 92 


07.' 13 92 


07 ■20-92 


09 02 92 


12 01/92 


08 14 92 


07/24 92 


07 31 92 


09, 13 92 


12 01 92 


09 01 92 


08/ 1 1 92 


08, 18 92 


10 01 92 


0101/93 


09 15 92 


08 25 92 


09 0192 


10,15,92 


OFOl/93 


10 01/92 


09/ 10, 92 


09 17,92 


10/31/92 


0201/93 


10 15 92 


09 24 92 


10 0192 


11/14 92 


02 01 93 


1102 92 


10 12 92 


10 19 92 


12 02,92 


03 01 93 


1116 92 


10 23 92 


10 30 92 


12 16 92 


03 01 93 


12 01 92 


1 1 06 Q2 


11 13 92 


12 31 92 


04 01 93 


12/15,92 


1 1 24 92 


12 01 92 


01 14 93 


04 01,93 



* The "Earliest Effecti\-e Dale" is computed assuming that the public hearing 
and adoption occur in the calendar month immediately following the "Issue 
Date", that the agency files the nde with The Administrative Rules Review 
Commission by the 20th of the same calendar month and that ARRC approves 
the nde at the next calendar month meeting. 



EXECUTIVE ORDERS 



EXF.CLTIVE ORFJER NLMBER 142 
CHILD PROTECTIN E SERMCES 

WHEREAS, the future of North Carolina de- 
pends on its children; and 

VMIEREAS, the number of abuse and neglect 
cases have skyrocketed in recent years, in too 
many instances cutting short the lives of our 
youngest citizens; and 

WHEREAS, county departments of social services 
received 36,000 reports of child abuse and neglect 
in state fiscal year 1989 involving more than 
52,000 children; and 

WHEREAS, reports of abuse and neglect are in- 
creasing dramatically at a time when both the 
state and counties are facing serious revenue 
shortfalls, leaving them unable to provide the 
funds necessar\' for the number of social services 
workers needed to investigate abuse/neglect re- 
ports and provide treatment for children and their 
families; and 

WHEREAS, it is the duty of the Department of 
Human Resources' Division of Social Services to 
assist counties in pro\iding the services necessar>' 
to protect children from abusise home situations; 

NOW, THEREFORE, by the authority vested in 
me as Go\cmor by the Constitution and laws of 
North Carolina, IT IS ORDERED: 

Section 1. The Secretary' of Human Resources 
is responsible for ensuring that the Division of 
Social Services strengthen its supervision of 
county administered Child l'rotccti\e Services 
(CPS) programs through such mechanisms and 
methods as; the procedures for division review 
of child fatalities, the establislmient of Commu- 
nity Child Protection Teams, more effective 
monitoring of CPS screening decisions, im- 
provements to the Central Registry for Child 
Abuse and Neglect, increased training and com- 
munity awareness, enhancement of the Child 
Medical Evaluation Program and proposed leg- 
islati\e actions. 

Section 2. The Secretars" of Human Resources 
is hereby directed to request the Social Ser\'ices 
Commission to enact emergency rules, in ac- 
cordance with Chapter 150B of the North 
Carolina General Statutes, requiring each County 
r])cpartment of Social Services to establish a 
Community Child Protection Team to review- 
defined cases of child abuse or neglect, including 
child fatalities. It is my recommendation that the 



membership of each team include, but not be 
limited to, the following individuals: the director 
of Social Services and a member of their staff, 
local law enforcement, the District Attorney's 
office, the medical profession, community action 
agency, .school personnel, county social services 
board member and, at their option, three to five 
members appointed by the county board of 
commissioners. The county board of commis- 
sioners may by action within 30 days designate 
the chairman of the review team. Otherwise, the 
drrector of Social Services wiU chair the team. 

In cases of abuse/neglect, the focus of the team 
shall be to ensure appropriate community in- 
volvement in the protection of the children and 
to assist the county department of social services 
in evaluating allegations of maltreatment and in 
planning and providing services to prevent fur- 
ther abuse/neglect. In the review of child 
fatalities resulting from maltreatment, the focus 
of the review team will be to identify gaps and 
deficiencies in the local child protection system 
and help put into place needed remedies, and to 
assist the county department of social services in 
the protection of surviving siblings. 

The teams shall conduct their reviews in com- 
pliance with all laws and regulations governing 
confidentiality of abuse/neglect records. 

Section 3. It shall be the responsibility of the 
Department of Human Resources Division of 
Social Services, in accordance with the laws and 
through the adoption of emergency rules by the 
Social Services Commission, to: 

1. Develop procedures to guide the operation 
of community child protection teams and to 
defme the cases which will be subject to re- 
view by the county teams. 

2. Standardize among counties the interpreta- 
tion of "caretaker" so all counties investigate 
allegations of abuse and neglect invoking 
non-traditional family members, such as 
bo>friends. 

3. Require each county department of social 
services to have a two lc\'cl review prior to 
making a decision not to investigate a report 
of alleged abuse or neglect. Such review 
would, at a minimum, involve the worker 
receiving the call and that person's supervi- 
sor and could include re\'iew by the county 
director. 



6:5 NORTH CAROLINA REGISTER June ^, 1991 



227 



EXECUTIVE ORDERS 



4. Monitor closely county cases in which the 
decision vsas made not to investigate a re- 
port. 

5. Require each county department to establish 
a process by which the reporting person may 
request and obtain a review of the decision 
not to investigate, and will require that such 
persons be intbrmed of the process for ob- 
taining such a review. 

6. Require that all county Child Protective 
Sen.'ices staff attend basic training courses 
developed by the Division of Social Services 
after consultation with the OtTice of State 
Personnel. 

7. Make impro\'ements to the Central Registn.' 
for Child Abuse and Nealect bv amending 
10 N.C.A.C. 411 .0102." These improve- 
ments will aUow county -departments of so- 
cial services to identify \\ hether children who 
are the subject of abuse, 'neglect investi- 
gations have been previously reported as 
abused or neglected, or wfiether the child is 
a member of a family in which a child 
fatality due to maltreatment has occurred in 
any county in the state. These impro\'e- 
ments shall allow law enforcement and 
medical professionals to have all pertinent 
infonnation from the State Central Registr\' 
which legally may be disclosed. Further, 
these improvements shall allow the Depart- 
ment of Human Resources and the division 
to provide access, as allowed by law, to the 
Central Registn,' by law enforcement and the 
Chief Medical Pxaminer's office in the e\'ent 
of a child fatality to determine whether 
abuse or neglect should be evaluated as a 
cause of death. 

8. Provide quarterly reports to the public on 
child fatalities that occur due to 
maltreatment. 

Section 4. Funds from the Community Sen,'iccs 
Block Cjrant administered by local Community 
.Action Agencies shall be allocated for Commu- 
nity .Awareness Conferences across the state. 
Fhe Conferences will seek to increase citizen and 
agency participation in appropriate reporting of 
child abuse neglect and fatalities, and in family 
preservation and child protection activities. 

Section 5. The terms and conditions of this 
Fxecutive Order which may conflict with the 
terms and conditions of previous Executive Or- 
ders on this subject shaU control. 



Section 6. This Order shall become effective 
immediately. 

Done in the Capital City of Raleigh, North 
Carolina, this the 1st day of .May, 1991. 

EXECL FIVE ORDER NLMBER 143 

NORTH C.VROLINA .\DVISORV COUNCIL ON 

NOCATIONAI. AND APPLIED TECHNOLOGY 

EDLC.\TION 

W HERE.VS, the Carl D. Perkins Vocational Ed- 
ucation Act was enacted bv Congress through 
Public Law 88-210 on December 18, 1963, and 
amended bv Public Law 98-524 on October 19, 

1984; and 

WHEREAS, Public Law 101-392, the Carl D. 
Perkins Vocational and Applied Technology' Ed- 
ucation /Vet Amendments of 1990, was enacted 
by Congress on September 25, 1990, for the 
purpose of enabling further improvements in the 
provision of services under such Act; 

THEREFORE, by the authority \ested in me as 
Governor by the Constitution and laws of North 
Carolina, it is ORDERED: 

Section 1. Executive Order Number 3 

Rescinded. Executive Order Number 3, dated 
March 27, 1985, is hereby rescinded. AU records 
of the North Carolina Advisory- Council on Vo- 
cational Education created pursuant to Executive 
Order Number 3 are transferred to the Council 
created herein. The Council established in Sec- 
tion 2 of this executive order shall be the succes- 
sor to the North Carolina Ad\isor,' Council on 
Vocational Education. 

Section 2. Establishment. The North Carolina 
Advisory Council on \'ocational and Applied 
Technology Education (hereinafter Council) is 
hereby established in accordance with the re- 
quirements of Section 112 of Public Law 98-524 
as amended by Public Law 101-392. 

Section 3. Membership. The CouncU shall 
consist of 13 members appointed by the Gover- 
nor and who ser\e at his pleasure. The compo- 
sition of the Council's membership shall be as 
prescribed by Sec. 1 12 of Public Law 98-524 as 
amended by Public Law 101-392. 

Section 4. Duties and Responsibilities. The 
Council shall meet, select from among its mem- 
bership a chairperson who shall be a represen- 
tative of the private sector, and perform all duties 



22S 



6:5 .\ORTH CAROLIi\A REGISTER June 3, 1 99 1 



EXECUTIVE ORDERS 



and responsibilities required by Public Law 
98-524 as amended by Public Uw 101-392, Carl 
D. Perkins Vocational and Applied Technology 
Education Act (hereinafter Act). 

Section 5. Administration. The State of North 
Carolina and all its constituent departments, 
agencies and institutions shall cooperate with the 
Council including providing appropriate office 
space and support services. 

This Order is effective immediately. 

Done this the 1st day of May, 1991. 

EXECLTIVK ORDER NUMBER 144 

AMENDING AND EXTENDING EXECLTIVE 

ORDER NLMBER 53 

THE GO\ERNOR'S INIER-AGENCY 

ADVISORY lEAM ON ALCOHOL AND OTHER 

DRUG ABUSE 

By the authority vested in me as Governor by 
the Constitution and laws of North Carolina, IT 
IS ORDERED: 



Executive Order Number 53, as amended by 
Executive Order Number 85, is hereby amended 
to add the following member to the Advisory 
Team. 

Section 1. Establishment 

The Advisory Team shaU consist of not less 
than eleven members and shall include the fol- 
lowing. . . 

A representative from the Department of Envi- 
ronment, Health and Natural Resources. 

Executive Order Number 53 is hereby extended 
until March 1, 1993. 

This Executive Order shall become effective 
immediately. 

Done in Raleigh, this the 3rd day of May, 1991. 



6:5 NORTH CAROLINA REGISTER June 3, 1991 



229 



VOTING RIGHTS ACT FINAL DECISION LETTER 



[G.S. I20-30.9H. effective July 16, I9S6, requires thai all letters and other documents issued by the 
A ttorney General of the United States in which a final decision is made concerning a "change af- 
fecting voting" under Section 5 of the Voting Rights Act of 1965 be published in the North Carolina 
Register. / 



U.S. Department of Justice 
Civil Rights Di\ision 

JRD:RBJ:JRN:rac 

DJ 166-012-3 Voting Section 

91-0668 P.O. Box 66128 

91-0680 Washington, D.C. 20035-6128 



May 1, 1991 



David A. Ilolec, Esq. 

City Attorney 

P. O. Box 1388 

Lumberton, North Carolina 28359-1388 

Dear Mr. Ilolec: 

This refers to three annexations [Ordinance Nos. 1271, 1272, and 1273 (1991)] and the designation 
of the annexed areas to wards for the City of Lumberton in Robeson County, North Carolina, sub- 
mitted to the Attorney Cjeneral pursuant to Section 5 of the Voting Rights Act of 1965, as amended, 
42 U.S.C. 1973c. We received your submissions on March 5 and 6, 1991. 

The Attorney General does not interpose any objection to the specified changes. However, we 
note that Section 5 expressly provides that the failure of the Attorney General to object does not bar 
subsequent litigation to enjoin the enforcement of the changes. See the Procedures for the Adminis- 
tration of Section 5 (28 C.F.R. 51.41). 

Sincerely, 

John R. Dunne 

Assistant Attorney General 

Civil Rights Division 



By: 



J. Gerald Ilebert 
Acting Chief, Voting Section 



230 6:5 NORTH CAROLINA REGISTER June 3, 1991 



PROPOSED RULES 



TITLE 4 - DEPARTMENT OF ECONOMIC 
AND COM.MLNH Y DEVELOPMENT 



No 



otice is hereby given in accordance with G.S. 
I SOB- 1 2 that the SCDOECD, Credit Union Divi- 
sion intends to amend nJe(sJ cited as 4 NCAC 
6C .0305. 



Th 



he proposed effective dale of this action is Oc- 
tober I. 1991. 

1 he public hearing will be conducted at 10:00 
a.m. on July 3, 1991 at 1 1 10 S'avaho Drive, Suite 
300. Raleigh, .\orth Carolina 27609. 



Co 



-omment Procedures: Any interested person 
may present his/her comments either in writing 
three days prior to or at the hearing or orally at 
the hearing for a maximum of ten minutes. Any 
person may request information by writing or 
calling Mr. Stanley W. Brown, Jr., Credit Union 
Division, 1 1 10 Navaho Drive, Suite 300, Raleigh, 
North Carolina 9I9-S50-2929. 

CHAPTER 6 - CREDIT LMON DIVISION 

SUBCHAPTER 6C - CREDIT LMONS 

SECTION .0300 - BASIC INTERNAL 

CONTROLS: BOOKKEEPING PROCEDURES 

AND OPERATION STANDARDS FOR 

STATE-CHAR lERED CREDIT UNIONS 

.0305 INDEPENDENI AUDITS 

fa^ L'nlu ' j ' j olhun' i i '. L' appro vod hy U+e i\iiinin 
istrator, aH- CR ' dit union ', with ar .' jotc . t4 five hun 
drL « J thoiuiund dolluni (} i 5()r>,00Q) e* mor e a* (4 
Doconibor ^ trf tbt* pro' i ioui) yea* ' jhull huso, » 
lie«- »f Ae r . upcT i ir . opy oommittL ' o audit, aft- a«- 
nual indopcndL'nt audit octuduotcd Wf a (PA »f 
bonded outr . ido auditing t'lmi ef poroon who t« 
bonded et h*» aocountant ' j' profoci ' jionul habiLity 
Lni . uranco cosfragL ' . 44^ rXdininiiitrator, at- h» 
di i. LTOtion, f¥ti¥f r e quire other independent »f 
£ p upplemental audit f . «4 afty credit union upon 
e s'idence Aat- a credit union i* operating m aft 
unr . afe Bf un >i 0und manner. »f wher e th*» ;. uper 
visopy committee appear !. Wf l*e Functioning m- 
properly. 

I It t I n I 1 ''■"*'■'*' f~^ ' '1 J'l < ^ ■ I 1 1 . 1 « t tt~t "I / 1 j-t fn 1 re- 1 1 ■! «-i i ♦ r-i ♦ Vi I f 

\ »- ' / 1 1 IV CTTTTTt \J I tin Y CTTTTTTT 1 1 illU\-' I. ' (J I J \HX 1 1 T \\T tT^^W 

Rule shall b<» f>T«4 hy U^*» Credit Union audited. 
f&) Ihir . Rule >. liall fto+ » afty manner modify 
Bf limit t4*e admini 'i tidtor' ' ) re '. pon ^. ihility Hf aH- 
thonty to e xamine credit union - j a^ sr4 foilh » 
ti-^ 51 1 00.16. kimA ^tali Hot- modify »f foftrt Ae 
Adminir . trator't . authority te asoooc . th# ee^ »f the 
e Kamination again if t a«v credit union. 



(a) An audit of each state-chartered credit un- 
ions shall occur at least once each calendar year 
and shall cover the period elapsed since the last 
audit. The audit will be performed using gener- 
ally accepted auditing procedures and standards. 
U is the responsibility of the supervisory com- 
mittee, or board of directors if there is no super- 
visory' committee, to ensure that the annu:d audit 
is timely, that generally accepted auditing stand- 
ards are used, that an adequate audit of the credit 
union records is conducted, and the audit report 
is promptly prepared and submitted to the board 
of directors. Workpapers of the supervisory 
committee and or its independent auditors shall 
be made available for re\ievv by the Credit Union 
Division. 



(b) Compensated auditors performing audits 
for credit unions must be independent of the 
credit union's employees, members of the board 
of directors, supervisory committee, credit com- 
mittee, and 'or the credit union's loan officers and 
members of their immediate families. Compen- 
sated auditors must be a Certified Public Ac- 
countant (CrPA), or a bonded auditing firm , or a 
person who is bonded or has accountants' pro- 
fessional Liability insurance coverage. 

(c) Annual verification of depositors' and 
members' accounts will be done in ccmjunction 
with the annual audit and shall be made by cither 
a controlled venfication of 100 percent of share, 
deposit and loan accounts or a controlled ran- 
dc^m sampling method that pro\ides assurance 
that the General 1 edger accounts are fairly stated 
and that members' and depositors accounts are 
properly safeguarded. 

(d) A credit union shall obtain an outside in- 
dependent audit by a certified public accountant 
for any fiscal year during which any one of the 
following i^ present: 

( 1 ) the required annual audit was not per- 
formed or was not in accordance with 
Paragraphs (a), (b), and or (c) of this 
Rule; 

(2) the credit union has experienced serious 
and 'or persistent recordkeeping deficien- 
cies. Persistent means continuing to exist 
or endure. Serious is when there is gi\en 
cause for concern that the financial con- 
dition is not fairly and accurately pre- 
sented and /'or that manaizement practices 
are not sutficient to safeguard the assets 
of the credit union. When a credit union 
fails to cc^mpK with this Rule, the ad- 
ministrator has the authontv to engage an 
outside certified public accountant at the 
credit union's expense to conduct the re- 
quired annual audit. 



6:5 NORTH CAROLINA REGISTER June i, 1991 



231 



PROPOSED RULES 



(e) This Rule shall not in anv manner modify 
or limit the administrator's responsibility or au- 
thority to examine credit unions as set^ torth in 
GS. 54-109.16, and it shall not modify or lirait 
the administrator s authority to assess the cost 
of the examination as^amst any credit union. 



Stdtuton- Authority G.S. 54-109.12; 54-109.17; 
54-/09.35(b); 54-/09.49. 

riTLE 10 - DKPARTMENT OF HUMAN 
RESOLRCES 



r 



i V otice is hereby given in accordance \^ith G.S. 
I50B-12 that the Department of Human 
Resources Division of Medical Assistance intends 
to amend mlefsj cited as 10 .\CAC 50B .0305. 

1 he proposed effective date of this action is Oc- 
tober 1. 1991. 

1 he public hearing will be conducted at 1 :30 
p.m. on July 5. 1991 at the Sorth Carolina Di\'i- 
sion of Medical Assistance. I9S5 L'nutead Drive, 
Room 201, Raleigh, N.C. 2'^603. 



Co 



omment Procedures: Written comments con- 
cerning this amendment must be submitted by July 
5. 1991, to: Division of Medical Assistance, 19S5 
i'mstead Drive, Raleigh. Sorth Carolina 27603, 
ATTS.: Bill Hottel,' APA Coordinator. Oral 
comments may be presented at the hearing. In 
addition, a fiscal impact statement is available 
upon written request from the same address. 

CHAPTKR 50 - MKDICAL ASSIST.WCE 

SLBCMAPTKR SOB - F.I.IGIBILITY 
DETKKMINAIION 

SFXTION .0300 - CONDITIONS FOR 
ELIGIBILITY 

.0305 DFPRINATION 

Depriyation shall be due to: 

( 1 ) Death of either parent. 

(2) Physical or mental incapacity of either par- 
ents based on a physical or mentrd defect, 
illness, or impairment of such a debilitation 
debilitatintz nature as to reduce substanti;dly 
or eliminate the parent s ability to support 
or care for the othervyise eligible child: pro- 
\'idcd. that the defect, illness, or impairment 
shall be expected to last for at least thuly 30 
days. 

(3) Continued absence of parent for reason 
other than death or hospitalization, and this 



absence interferes with the child's receipt of 
maintenance, physical care, or guidance 
from his parent and precludes the parent's 
being counted on for support or care for the 
child. Such continued absence may be due 
to any of the following: 

(a) Divorce. 

(b) Separation. 

(c) Desertion or abandonment. 

(d) Absence from the home for treatment or 
medical care and the expected duration of 
the absence will exceed 12 months. 

(e) Incarceration in an institution. 

(f) Temporary absence of the payee relative 
or of the child from the home shall not 
affect eligibility, if the absent member of 
the household has not established another 
abode of a permanent nature, and the 
reasons for absence indicate that the ab- 
sence will be temporar)'. .-X child may be 
temporarily absent from the home for 
various reasons, but the responsible rela- 
tive shall have a defmite plan for bringing 
the child back into the home when the 
need for his absence has passed. The ex- 
ercise of parental control and guidance by 
the relative, rather than the physical pres- 
ence of the relative or the child in the 
home, shall be the important factor to be 
considered. 

(g) Parents living together and not mamed to 
each other. The child shall be depri\ed if 
the punative father's duty to support the 
child has not been established. 

(4) Unemployed Parent Status. The child shall 
be depnved if Ae both parents are l e gally 
mtirriod m the home and: 

(a) The pnnciple wage earner (the parent who 
earns the greatest amount of income in 
the 24 months prior to the month of ap- 
plication) is unemployed, or 

(b) If the gross wages of both parents are 
equal, the parent who worked the lesser 
number of hours shall be considered the 
principle wage earner, or 

(c) If the hours worked are equal, the parents 
must designate in writing the pnnciple 
waae earner. 



Authority G.S. 1 OS A- 28; 
435.510': S9 CVS 922. 



1 OS A- 54; 42 C.F.R. 



TITLE 21 



OCCTP.AIIONAL LICENSING 
BOARD 



No 



otice is hereby gi\€n in accordance with G.S. 
I50B-I2 that the S'nrth Carolina Board of Archi- 



232 



6:5 NORTH CAROLINA REGISTER June 3, 1991 



PROPOSED RULES 



lecture intends to amend nile(s) cited as 21 
NC AC 2 .0209. 



Th 



he proposed effective date of this action is Oc- 
tober I, 1991. 

1 he public hearing will be conducted at 10:00 
a.m. on July 17, 1991 at the North Carolina Board 
of Architecture, 501 N . Blount Street, Raleigh, 
NC 27604. 



Co 



■ omment Procedures: A ny person interested in 
this rule may present oral comments at the public 
rule-making hearing or deliver them to the Board 
office by .luly 15, 1991 . Anyone planning to at- 
tend the hearing should notify the Board office by 
4:00 p.m., July 15, 1991 whether they will speak 
on the proposal and whether they will speak for 
or against the proposal. 

CHAPTER 2 - BOARD OF ARCIIITECTLRE 

SECTION .0200 - i'kacuce of 

ARCmiECn RE 

.0209 LNPROFESSIONAL CONDLCT 

In addition to those grounds as stated in G.S. 
83A-15(3) the following acts or omissions, 
among others, may be deemed to be "unprofes- 
sional conduct", and to be cause for the lev^' of 
a civil penalty or for denial, suspension, or re- 
vocation of a license or certificate of registration 
to practice architecture: 
(S) Misrepresentation Regarding Prior l-Aperi- 
cncc. Because of the reliance the public 
places on architects' qualifications, the fol- 
lowmg guidelines are provided reuarding the 
representation of past professional experi- 
ence, 
(a) It^ shall be the responsibility of each regis- 
tered architect to appropnatclv state , prior 



professional experience of the architect 
and/or the firm the architect is represent- 
ing in presenting qualifications to pro- 
spective clients, both public and private. 
If an architect uses photographic repres- 
entations of prior experience and is not 
the architect-of-record^ the architect-of- 



record must be identified immediately be- 
neath the photograph if in printed media 
or on the slide if in slide media. 

(b) An architect who has been an employee 
of another architectural practice may not 
claim unconditional credit for projects 
contracted for in the name of the previous 
employer. The architect shall indicate, 
next to the listmg lor each project, that 
individual experience gained in connection 
with the project uas acquired as an em- 
ployee, and identify the pre\ious architec- 
tural firm. The architect shall also 
describe the nature and extent of his, her 
participation in the project. 

(c) An architect who was fomierlv a principal 
in a finn may legitimately make additional 
claims provided he/she discloses the na- 
ture of ownership in the previous archi- 
tectural linn (e.g. stockholder or junior 
partner) and identifies with specificity 
his/her responsibilities for that project. 

(d) An architect who presents a project that 
has received awards recognition must 
comply with the requirements in Subpar- 
agraph (S) of this Rule with regard to 
project presentation to the puhhc and 
prospective clients. 

(e) Projects which remain unconstnicted and 
which are listed as credits should be listed 
as "unbuilt" or a similar desitmation. 



Statutory Authority G.S. S3A-6; 83A-I4; S3A-I5. 



6:5 NORTH CAROLINA REGISTER June 3. 1991 



233 



FINAL RULES 



1 he List of Rules Codified is a listing of titles that were filed to be effective in the month indicated. 

IXides filed for publication in the SCAC may not be identical to the proposed text published pre- 
viously in the Register. Rules filed with changes are noted with ** Amended, ** Adopted. Please 
contact this office if you have any questions. 

/x dopted rules pled by the Departments of Correction. Revenue and Transportation are published 
in this section. These departments are not subject to the provisions ofG.S. 150B. Article 2 requiring 
publication in the A . C Register of proposed ndes. 

LJ pon request from the adopting agency, the text of ndes will be published in this section. 

lunctuation, typographical and technical changes to ndes are incorporated into the List of Rules 
Codified and are noted as * Correction. These changes do not change the effective date of the nde. 



TITLE 17 - DEPARTMENT OE RE\ ENLE 



CHAPTER 6 - ESDIMDL AL INCOME TAX DIMSION 



SLBCHAP lER 6B INDLMDUAL INCOME TA.X 



SECTION .0100 - EILING INDIAIDL AL ESCOME TAX RETURNS 



.0117 TRANSITIONAL ADJLSTMENTS 

The following transitional adjustments are required because of difTcrences in the way State and Federal 
law treated certain tax transactions prior to Januars" 1, 19S9. 

(1) Amounts that were included in the basis of property under Federal law but not under State law 
prior to January 1, 1989, must be added to taxable income in the year of disposition of the prop- 
erty. These adjustments include the increase in basis for Federal gift tax paid on property recei\'ed 
as a gift and in certain cases where the indi\idual was permitted under Federal law to capitalize 
certain expenditures for interest and taxes. 

(2) Amounts that were included m the basis of property under State law but not under Federal law 
prior to JanuaPt' 1, 1*589, must be deducted from an individual's taxable income in the year of 
disposition of the property. Deductions of this type include the increase in basis for State gift tax 
paid on property received as a gift and certain business expenditures that an indi\'idual elected to 
expense under Section 179 of the Internal Revenue Code but which were required to be capitalized 
for State income tax purposes. 

(3) .A loss or deduction that was incurred or paid and deducted in full for Norlh Carolina income tax 
purposes under prior State law in a taxable year beginning before Januan,' 1, 1989, but was carried 
forward and deducted from Federal taxable income in a taxable year beginning on or after Januan." 
1, 1989, must be added to taxable income. 

In determming the amount to add back, a capital loss from taxable years beginning prior to Jan- 
uar\' 1, 1989, must be applied before applsing a capital loss that was sustained in a taxable year 
beginning on or after January 1, 19S9. 

EX.AMPL.F: The full amount of a capital loss incurred in 1988 would ha\e been deductible on 
an mdividuiil's 19SS State income tax return but on his Federal income tax return the amount of 
the deductible loss would ha\"e been limited to his capital gains plus three thousand dollars ($3,000) 
[one thousand tlve hundred dollars (SI, 500) it'mamed and filing a separate return]. Any remaining 



2.U 6:5 NORTH CAROLL\A REGISTER June 3, 1991 



FINAL RULES 



loss could be carried forward to subsequent tax years and deducted on his Federal income tax re- 
turn in computing his ledcral taxable income. In this instance, the individual must add back each 
year that portion of the 1988 loss deducted from his Federal taxable income in arriving at the 
amount of his North Carolina taxable income. 

[An individual had a six thousand five hundred dollar ($6,500) capital loss in 1988 which was 
limited to three thousand dollars ($3,000) on his Federal income tax return but which was de- 
ducted in full on the State return. As\ additional net capital loss was also incurred in 1989. Since 
the individual's 1989 Federal taxable income would include a three thousand dollar ($3,000) loss 
carry-over the individual must add back three thousand dollars ($3,000) to Federal taxable income 
on the 1989 State return. The remaining five hundred dollars ($500.00) would be added back to 
the Lndi\idual's Federal taxable income for 1990.] 

FXA.MFIB: Prior State law required charitable contributions to be deducted in the year they 
were paid and did not permit any amount to be carried o\er to ;uiother tax year. Under Federal 
law, an individual who may not be entitled to deduct the full amount of certain contributions be- 
cause of an adjusted gross income limitation may carry over the unused portion to the succeeding 
tax year. In this situation, the individual must add back to Federal taxable income the contrib- 
utions carry-over from 1988 if he itemized deductions on his Federal income tax return. 
I:.XA.\IFFF: Generally, for Federal income tax purposes for tax years beginning on or after Jan- 
uar\' 1, 1987, to the extent that the total deductions from passive activities exceed the total income 
from such activities for the tax year, the excess (passive activity loss) is not allowed as a deduction 
for that year. A disallowed passive loss is allowed to be carried forward as a deduction from pas- 
sive activity income in the next succeeding tax year. Generally, losses from passive activities may 
not be deducted from other types of income (e.g., wages, interest, or di\idends). A passive activity 
is one that involves the conduct of any trade or business in which the taxpayer does not materially 
participate. Any rental activity is a passive activity regardless of whether the ta.xpayer materially 
participates. Special rules apply to rental activities. Under State law, a passive loss carried forward 
from a tax year beginning prior to January 1, 1989, must be added back to Federal taxable income 
since the entire loss was deductible on the taxpayer's return for the year the loss was incurred. 

(4) Amounts deducted on an indisidual's Feder:d income tax return as net operating losses brouglit 
forward from tax years beginning prior to January 1, 1989, must be added to Federal taxable in- 
come. For tax years prior to January 1, 1989, State law allowed a net economic loss to be carried 
forward to subsequent years but was computed differently from the Federal net operating loss. 
Prior State law did not permit the loss to be carried back to prior tax years as did Federal law. 
FXAMPFF: An indi\idual sustains a business loss of one hundred thousand dollars ($100, 000) 
in 1988, had no other business income or business expenses for that >ear, and recei\cd interest 
income of eighty-two thousand dollars ($82,000) from City of Raleigh bonds during the taxable 
year. For Federal income tax purposes, the individual would have sustained a net operating loss 
of one hundred thousand dollars ($100,000). If the individual had no income in the prior three 
tax years to offset the net operating loss, he could carry the one hundred thousand dollar 
($100,000) loss forward for up to 15 years and deduct it as a net operating loss on his subsequent 
Federal income tax returns. Under prior State law, the individual would have incurred a net eco- 
nomic loss of eighteen thousand dollars ($18,000) [business loss of one hundred thousand dollars 
($100,000) less nontaxable income of eighty-two thousand dollars ($82,000)] that could be carried 
forward up to fnc years after reducing it by both taxable and nontaxable income. In this situation, 
the mdi\idual must add back the net operating loss deduction to liis Federal taxable income. 

(5) It an individual rcco\ered all or any portion of his contributions to an annuity for State income 
tax purposes for taxable years beginning prior to January' 1, 1989, but such amount was not re- 
co\ered for feder:d income tax purposes, he must include a ratable portion of the difference in the 
cost previously recovered for North Carohna purposes and the amount previously recovered for 
Federal purposes on the North Carolina return for each year beginning on or al'ter January 1, 1989. 
EXA.MPFE: Both the employee and the employer contributed to the cost of the employee's an- 
nuity and the employee will recover his contribution within three years from the annuity starting 
date. For tax \ears bcgiiming pnor to January 1, 1989, the employee was entitled under State law 
to recover his contributions to the annuity in full before being taxed on the benefits. Fhe ratable 
portion to be added to Federal taxable income is determined as follows: 



Amount recovered Amount recovered 

on State return - on Federal return = Addition to 



6:5 NORTH CAROLINA REGISTER June i, 1991 235 



FINAL RULES 



Remaining Years Life Expectancy Taxable Income 

If the cost recovered for federal income tax purposes for taxable years beginnmg prior to January 
1, 1989, is greater than the cost rcco\'ered for State income tax purposes for years prior to 1989, the 
ratable portion to be deducted from federal taxable income is determined as follows: 

Amount reco\'ered .■\mount recovered 

on Federal return - on State return = Deduction from 



Remaining ^'ears Life Expectancy Taxable Income 

The amount of difference in the numerator of the fractions m this Subparagraph should reflect the 
cost rcco\cred duruig the taxpayer's period of residence in North Carolina and exclude any cost 
reco\ercd during residence in another state. In the denominator, the remaining years life expectancy 
to be entered is the life expectancy determined for federal income tax purposes for the year the an- 
nuity started less the number of tax years the annuity was reportable for federal tax purposes prior 
to January 1, 1989. The amount of the transitional adjustment computed for the tax year 1989 
will remain the same for each year of the individual's remaining life expectancy. 
This transitional adjustment will not apply to retirement annuities from any federal retirement 
program which were taxed unconstitutionally prior to January 1, 1989, and to annuities which were 
exempt under prior State law, including retirement annuities from the North Carolina Teachers' and 
State Employees' Retirement System and the North Carolina Local Governmental Employees' 
Retirement System. Also, this transitional adjustment will not apply to retirement annuities re- 
ceived by former teachers and state employees of other states which were fully exempt from North 
Carolina income tax prior to Januar>' 1, 1989, because the other state had no income tax law or 
practiced reciprocity with North Carolina with respect to taxing such benefits. 
This transitional adjustment will apply to retirement annuities received by former teachers and state 
emplo\ees of other states which were not fulh exempt because those states practiced no reciprocity 
or only partial reciprocity with North Carolina with respect to such benefits for ta.xable years be- 
ginning prior to January 1, 1989. The amount of cost recovered on the North Carolina return prior 
to January' 1, 1989, to be used in the formula for computing the addition to federal taxable income 
is to be computed without considenng any benefits which were excluded as the result of partial 
reciprocity. 

(6) Net economic losses sustained m the five taxable years preceding an individual's first taxable year 
beginning on or after January 1, 1989, may be carried forward and deducted from taxable income 
as under prior law. Under prior law, a net economic loss could be earned forward for up to five 
years. The law defines a net economic loss as the amount by which allowable deductions for the 
year other than personal exemptions, nonbusiness deductions and prior-year losses exceed income 
from aU sources in the year, including any nontaxable income. 

(7) A Federal net operating loss for a taxable year beginning on or after Januar\' I, 1989. carried back 
for Federal income tax purposes to a taxable year beginning before January 1, 1989, may be de- 
ducted from Federal taxable income in the taxable year foUow ing the taxable year in which the loss 
occurred. 

(8) Adjustments must also be made in the taxable income of a shareholder of an S corporation. (See 
17 NCAC 6B .400(1) 

(9) When a parent elects to report his child's unearned income, the child is treated as having no gross 
income for the year and is not required to file a Federal income tax return. A parent electing to 
report a child's unearned income for Federal tax purposes must add back to his Federal taxable 
income the amount of the child's unearned income in excess of fi\e hundred dollars ($500.00) but 
not exceeding one thousand dollars ($1,000). 

Other additions and deductions to Federal taxable income may be required to ensure that the 
transition to the new tax law does not result in the double taxation of income, the exemption of 
otherwise taxable income or double allowance of deductions. 

(10) F-'or taxable \ears beginning prior to January' 1, 1989, an individual engaged in the commercial 
growing of trees could elect to claim a current income tax deduction for reasonable expenses paid 
for reforestation and cultivation or he could elect to amorti/e such expenses over a period of 60 
months. Federal law required such expenses to be amortized on the federal return over 84 months. 



2i6 6:5 NORTH CAROLINA REGISTER June 3, 1991 



FINAL RULES 



If a taxpayer elected to claim reforestation expenses currently on his North Carolina tax return for 
tax years beginning prior to January 1, 1989, he must add to Federal taxable income the amount 
deducted as amortization expenses each year on his Federal income tax return. 
A taxpayer who amortized such expenses on his North Carolina return for tax years beginning 
prior to January 1, 1989, may continue to amortize by deducting the allowable amortization ex- 
penses each year on his North Carolina return; however, federal taxable income must be increased 
by the amortization expenses claimed each year on his federal income tax return. 



llistofy .\ote: Statutory Authority G.S. 105-134.7: 105-262; 
Eff. June I, 1990: 
Amended Eff. July I, 1991: February I. 1991. 

SECTION .3500 - P.AR 1A.ERSHIPS 



.3503 P.ARTNERSHIP RKTLRNS 

(a) A North Carolma partnership return (Form 0-403), must be filed by every partnership doing 
business in North Carolina ii" a Federal partnership return was required to be filed. For individual in- 
come tax purposes, the term "business carried on in this State" means the operation of any activity 
within North Carolina regularly, continuously, and systematically for the purpose of income or profit. 
A sporadic acti\ity, a hobby, or an amusement diversion docs not come within the definition of a 
business carried on in this State. Income from an intangible source, including gain realized from the 
sale of intangible property, which is received in the course of a business carried on in this State so as 
to have a taxable situs here (including such income which is included in the distributive share of part- 
nership income, whether distributed or not) is included in the numerator of the fraction used in deter- 
mining the portion of federal taxable income that is taxable to North Carolina by a nonresident. Fhe 
return must include the names and addresses of the individuals entitled to share in the net income of 
the partnership and must be signed by the managing partner and the individual preparing the return. 

(b) A copy of the Federal Partnership Income lax Return, Form 1065, and all schedules, including 
each K-1 must be attached to the North Carohna partnership return. 

(c) In determining whether a partnership is carrying on a trade or business in North Carolina if its 
principal business activity is "investments," all facts and circumstances must be considered. Deter- 
mining factors include the following: 

(1) the extent of business operations in this State, including maintaining an otTice, number of em- 
ployees, property, bank transactions in this State, etc., 

(2) the source of principal income (interest and dividends versus gain from the sale of securities), 

(3) the length of time securities are held (long-tcnn holding of securities for capital appreciation 
versus short-term trading for profit), 

(4) volume of transactions and value of securities bought and sold. 

If a partnership's only activities within North Carolina arc in the nature of an investment account in 
which the securities are held for capital appreciation and income, the receipt of dividends and interest 
and the occasional sales of stocks and bonds does not constitute carrying on a trade or business in this 
State. A nonresident partner does not include his distributi\e share of the partnership's income in the 
numerator of the fraction in determining North Carolina taxable income. If the activities of the part- 
nership are extensive, including sales of securities with reasonable frequency, the partnership is deemed 
to be engaged in a trade or business and a nonresident partner must include his distributise share of the 
partnership's income in the numerator. This Rule is effective Januar>' 11, 1991. 

llistoiy Sote: Statutory Authority G.S. I05-1 52{a)( 2): 105-1 54(b): 105-262; 
Eff February I. 1976; 
Amended Eff July I, 1991: June I. 1990; June I. I9S2. 

.3527 DISPOSITION OF PAR I^SFR'S INTERKST 

(a) An interest in a partnership is intangible personal property. A nonresident does not include the 
gain from the sale of his interest in a partnership in the numerator of the fraction unless the sale of the 
partnership interest con\cys title to specific partnership property. If a partnership owning an interest 
in another partnership sells its interest in that partnership, the nonresident partners do not include their 
distributive shares of the gain realized by the partnership from the sale of its partnership interest in the 



6:5 NORTH CAROLINA REGISTER June 3, 1991 237 



FINAL RULES 



numerator unless the partnership selling its interest is domiciled and canning on a trade or business in 
this State. 

(b) A nonresident must include his distributive share of the gains or losses from the sale or other 
disposition of the partnership's assets in the numerator of the fraction in determining North Carolina 
taxable income. If the sale of partnership interests conveys title to specific partnership property instead 
of to limited interests in the partnership, the transaction will be considered as a sale of partnership assets 
for purposes of determining North Carolina taxable income. In detemiining whether a sale or other 
disposition of partnership assets or of partnership interests has occurred, the substance of the trans- 
action, rather than the form, controls the taxable consequences of the sale or other disposition. This 
Rule IS effective December 28, 1990. 

Iliston- .\ote: Statutory Auihoritv G.S. 105-134.5; 105-152: 105-154; 105-262; 
Eff. July I, 1991. 



238 6:5 NORTH CAROLIN.A REGISTER June 3, 1991 



ARRC OBJECTIONS 



1 he Administrative Rules Review Commission (ARRC) objected to the following rules in accord- 
ance with G.S. l43B-30.2(c). State agencies are required to respond to ARRC as provided in G.S. 

l43B-30.2(d). 



AGRICULTURE 

Plant Industry 

2 NCAC 48F .0306 - Collection and Sale of Venus Flytrap 
Agency Revised Rule 

ECONOMIC AND COMMLAIl Y DE\ ELOPMENT 

Banking Commission 

4 NCAC 30 .0203 - Expiration and Renewal 

Agency Revised Rule 
4 NCAC 30 .0502 - Annual Report 

Agency Revised Rule 
4 NCAC 30 .0601 - Revocation or Suspension; Hearings 

Agency Revised Rule 

Hazardous Waste Management Commission 

4 NCAC IS .0309 - Final Site 

Agency Returned Rule Unchanged 

EN^TRONMENT, HEALTH, AND NATURAL RESOURCES 

Adult Health 

J5A NCAC i6A .0804 - Financial Eligibility 

No Response from Agency 

Agency Responded 

No Response from Agency 
ISA NCAC I6A .0806 - Billing the HIV Health Services Program 

No Response from Agency 

Agency Responded 

No Response from .Agency 

Coastal Management 

ISA NCAC 7 J .0409 - Oxil Penalties 

Agency Returned Rule Unchanged 

Rule Returned to Agency 

Agency Filed Rule with OAH 
ISA NCAC 7 J .1109 - Permit Fee 

Agency Withdrew Rule 

En\ironmcntal Health 

ISA NCAC ISA .2537 - Appeals 



ARRC Objection 4118,91 
Obj. Removed 41 1 819 1 



ARRC Objection 3/21:91 

Obj. Removed 4/ISi9l 

ARRC Objection 3121 19 1 

Obj. Removed 4IJ8/9I 

ARRC Objection 3;2li9l 

Obj. Removed 4i 18,91 



ARRC Objection H 18/91 
No Action 2! 25:9 1 

ARRC Objection 4 18:91 



ARRC Objection 


1118/91 




2i2Si9l 


No A ction 


3/21/91 


No Action 


4/18/91 


ARRC Objection 


I/I8/9I 




2/25:91 


No Action 


3/21/91 


No .Action 


4/18/91 


ARRC Objection 


1/ 18/91 


No Action 


2/25 19 1 


No Action 


4/ 18191 


Rule Eff 


6/1/91 


ARRC Objection 


1/18^91 




2:25, 91 


ARRC Objection 


3/2U91 



6:5 NORTH CAROLINA REGISTER June 3, 1991 



239 



ARRC OBJECTIONS 



Agency Responded 
ISA NCAC ISA .2616 - Requirements for Employees 
ISA NCAC ISA .2618 - Cleaning of Equipment and Utensils 

Agency Responded 
ISA NCAC ISA .2711 - Toilet Facilities 

Agency Responded 

HUMAN RKSOURCES 



No Action 4II8I9I 

ARRC Objection 4118191 

ARRC Objection 3121/91 

No Action 4118/91 

ARRC Objection 3/21/91 

No Action 4/18/91 



Facility Sen.'ices 



10 .yCAC 3C .0914 - Defs Applicable/ Psychiatric/ Substance Abuse Svcs 

Agency Recused Rule 
10 NCAC 3.1 .2401 - Requirement for Operations Manual 

Agency Revised Rule 
10 NCAC 3T .0102 - Definitions 

Agency Revised Rule 
10 NCAC 3T .0603 - Home Health Aide Services 

Agency Revised Rule 
10 NCAC 3T .1101 - Administration 

Agency Revised Rule 
10 NCAC 3T .1 1 12 - Design and Construction 

Agency Revised Rule 
10 NCAC 3T .1114 - Plumbing 

Agency Revised Rule 
10 NC4C 3T .1206 - Hospice Inpatient Fire and Safety Requirements 

Agency Revised Rule 

Indi\'idual and Family Support 

10 NCAC 42B .1201 - Personnel Requirements 

\o Response from Agency 

Agency Returned Rule Unchanged 
10 NCAC 42C .2001 - Qualifications of Administrator 

No Response from Agency 

Agency Returned Rule Unchanged 
10 NCAC 42C .2002 - Qualifications of Super\-isor-in-Charge 

No Response from Agency 

Agency Returned Rule Unchanged 

10 NCAC 42C .2006 - Qualifications of Acti\ities Coordinator 

No Response from Agency 

Agency Returned Rule Unchanged 
10 NCAC 42C .3301 - Existing Building 

Agency Returned Rule Unchanged 
10 NC\C 42D .1401 - Qualifications of .-idministrator Co-.4dministrator 

Agency Returned Rule Unchanged 

Social Services 

10 .\C.iC 24.4 .0303 - Sel County Board .Members/ Social Svcs Comm 
10 NCAC 39D .0202 - Conciliation Procedure 

Agency Re\-ised Rule 
10 NCAC 39D .0408 - Participation E.xpenses 

.4gency Re\'ised Rule 
10 NCAC 30D .0400 - One-Time Work Related Fxpen.KS 



ARRC Objection 4/18/91 

Obj. Removed 4/18/91 

ARRC Objection 4/18/91 

Obj. Removed 4/18/91 

ARRC Objection 4': 18/91 

Obj. Removed 4/18/91 

ARRC Objection 4/18/91 

Obj. Removed 4/18/91 

ARRC Objection 41 18:91 

Obj. Removed 4/18/91 

ARRC Objection 4/18/91 

Obj. Removed 4/18/91 

ARRC Objection 4/18/91 

Obj. Removed 4/ IS/91 

ARRC Objection 4/18/91 

Obj. Removed 4/18/91 



ARRC Objection 

No Action 
ARRC Objection 

No .4ction 
ARRC Objection 

No Action 
ARRC Objection 

No Action 
ARRC Objection 
No Action 
ARRC Objection 
.\o Action 



1/18/91 

2>2S19I 

3/21/91 

I / 18/91 

2/2SI9I 

3/21/91 

1118191 

2I2S/9I 

3/21/91 

1118/91 

2/2Si9l 

3/2I/9I 

11/14/90 

12/20/90 

11/14/90 

12/20/90 



ARRC Objection 4/l8'9I 

ARRC Objection 4:189/ 

Obj. Removed 4/18/91 

ARRC Objection 4ilS!9l 

Obj: Removed 4 18:91 

ARRC Objection 4 IS 91 



UU 



6:5 iWRTH CAROLINA REGISTER June 3, 1991 



ARRC OBJECTIONS 



Agency Revised Rule 
JO NCAC 39D .04// - Supportive Svcsj I Available in Non-JOBs Counties 
Agency Revised Rule 

JUSTICE 



Obj. Removed 41/819/ 
ARRC Objection 41/819/ 
Obj. Removed 41/8/9/ 



NC Criininal Justice Education 

/2 NCAC 9B .030/ - Certification of Instructors 
/2 NCAC 9B .0302 - General Instructor Certification 
Agency Revised Rule 

LABOR 

Migrant Housing 

/3 NCAC /6 .0201 - Conduct of Preoccupancy Inspections 

Agency Revised Rule 
/3 NCAC /6 .030/ - Provisional Occupancy 

Agency Revised Rule 
/3 NCAC /6 .0302 - Provisional Occupancy Denied 

Agency Revised Rule 
/3 NCAC /6 .0303 - Inspection of Provisionally Occupied Housing 

Agency Revised Rule 

LICFASrsG BOARDS AND COMMISSIONS 

Auctioneer's Commission 

2/ NCAC 4 B .0602 - Advertising 
Agency Revised Rule 

Cosmetic Art Examiners 

2/ NCAC 141 .0302 - Library 

Agency Responded 

Agency Revised Rule 
21 NCAC /4L .02/0 - Effect on Student-Teacher Ratio 

Agency Responded 

Agency Revised Rule 

Dental Examiners 

2/ NCAC /6C .03/0 - Reexamination 
Agency Withdrew Rule 

2/ NCAC /6D .0/0/ - Eligibility Requirements 
Agency Revised Rule 

Medical Examiners 

2/ NCAC 32B .0309 - Personal Inten'ieM' 
Agency Responded 

SECRETARY OF STATE 

Securities Division 



ARRC Objection 4//8/9I 
ARRC Objection 4//8/9/ 
Obj. Removed 4//8/9/ 



ARRC Objection 4// 8/9/ 

Obj. Removed 4//8/9I 

ARRC Objection 4// 8/9/ 

Obj. Removed 4/18/9/ 

ARRC Objection 4// 8/9/ 

Obj. Removed 4// 8/9 1 

ARRC Objection 4//8/9/ 

Obj. Removed 4// 8/9/ 



ARRC Objection 3/2/ /9/ 
Obj. Removed 4// 8/9/ 



ARRC Objection 

No Action 
Obj. Removed 


2/25/9/ 
3/2//9/ 
4//8/9/ 


ARRC Objection 

No Action 
Obj. Removed 


2/25/9/ 
3/2//9/ 
4//8/9/ 


ARRC Objection 


3/2//9/ 
4//8/9/ 


ARRC Objection 

Obj. Removed 


3/2//9I 
4// 8/9/ 



ARRC Objection 2/25/9/ 
No Action 3/2/ /9/ 



6:5 NORTH CAROLINA REGISTER June 3. 1991 



241 



ARRC OBJECTIONS 



18 SCAC 6 .1210 - Securities Exchgs/Autod Quot. Sys. Approved I Admin ARRC Objection I2:20>90 

Agency Responded to Objection Mo Action I j I8I9I 

STATE PERSONNEL 

25 NCAC ID .0509 - Severance Salary Continuation ARRC Objection II 1819 1 
Agency's Response Unacceptable 2 j 25191 



242 6:5 NORTH CAROLINA REGISTER June 3, 1991 



RULES INVALID A TED BY JUDICIAL DECISION 



1 his Section of I he Rei^ister lists the recent decisions issued by the North Carolina Supreme Court, 
Court of Appeals, Superior Court (when available ), and the Office of Administrative Hearings which 
invalidate a rule in the North Carolina Administrative Code. 



10 \CAC 261 .0101 - PURPOSE: SCOPEfSOTICE OF CHANGE IN LEVEL OF CARE 

10 NCAC 261 .0102 - REQUESTS FOR RECONSWERA TION AND RECIPIENT APPEALS 

10 NCAC 261 .0104 - FORMAL APPEALS 

Thomas R. West, Administrative Law Judge with the Office of Administrative Hearings, declared Rules 
10 NCAC 261 .0101, 10 NCAC 261 .0102 and 10 NCAC 261 .0104 void as applied in Linda Allred, 
Petitioner v. North Carolina Department of Human Resources, Division of Medical Assistance, Re- 
spondent (90 DHR 0940). 

10 NCAC 42W .0003(c) - COUNTY DEPT OF SOCIAL SERVICES RESPONSIBILITIES 
10 NCAC 42W .0005 - REPORTING CASES OF RAPE AND INCEST 

The North Carolina Court of Appeals, per Judge Robert F. Orr, declared Rules 10 NCAC 42\V 
.0003(c) and 10 NCAC 42W .0005 void as applied in Rankin Whitiington, Daniel C. Hudgins, Dr. Takey 
Crist, Dr. Gwendolyn Boyd and Planned Parenthood of Greater Charlotte, Inc., Plaintiffs v. The North 
Carolina Department of Human Resources, David Flaherty, in his capacity as Secretary of the North 
Carolina Department of Human Resources, The North Carolina Social Services Commission, and C. 
Barry McCartw in his capacity as Chairperson of the North Carolina Social Services Commission, De- 
fendants \\00 N.C. App. 603, '398 S.I':.2d 40 (1990)]. 

16 NCAC6D .0105 - USE OF SCHOOL DA Y 

The North Carolina Supreme Court, per Associate Justice Henry E. Frye, held invalid Rule 16 NCAC 
6D .0105 as decided in The State of North Carolina; The North Carolina State Board of Education; and 
Bob Etheridge, State Superintendent of Public Instruction, Plaintiffs v. Whittle Communications and The 
Thomasville City Board of Education, Defendant-Counterclaimanls and The Davidson County Board of 
Education, Defendant- 1 ntervenor and Counterclaimant v. The State of North Carolina; The North 
Carolina State Board of Education; and Bob Etheridge. State Superintendent of Public Instruction; and 
Howard S. Haworth; Barbara .\I. Tapscotl; Kenneth R. Harris; Teena Smith Little; ICC Meekins Jr.; 
Mary B. Morgan; Patricia //. Neal; Gary C. Owen; Donald D. Pollock; Prezcll R. Robinson; Norma 
B. Turriage; State Treasurer Harlan E. Boyles; and Ll. Governor James C. Gardner; in their official 
capacities as members of The North Carolina State Board of Education, Counterclaim Defendants [328 
N.C. , S.II.2d (I991)|. 

I5A NCAC 7H .0308 - SPECIFIC USE STANDARDS 

The North Carolina Court of Appeals, per Judge .Sidney S. Eagles Jr., held that it was error for the 
Coastal Resources Commission to fail to follow the required notice and comment procedure prior to 
the adoption of temporary' rule 15.A NCAC 7H .0308(a)( 1)(.\1), but that the CRC followed proper 
procedures when it adopted the text of the temporarv rule as a permanent rule [15A NCAC 7H 

.0308(a)(l)(\r)|. Consen-ation Council of North Carolina v. Haste 1 102 N.C. App. , 402 S.E.2d 

447 (1991)1. 



6:5 NORTH CAROLINA REGISTER June 3, 1991 243 



NORTH CAROLINA ADMINISTRATIVE CODE CLASSIFICATION SYSTEM 



The Norih Carolina Administrative Code (NCAC) has four major subdivisions of rules. Two 
of these, titles and chapters, are mandatory. The major subdivision of the NC.4C is the title. 
Each major department in the North Carolina executive branch of government has been as- 
signed a title number. Titles are further broken down into chapters which shall be numerical 
in order. The other two, subchapters and sections are optional subdivisions to be used by 
agencies when appropriate. 

TULE/MAJOR DIMSIONS of the north CAROLINA ADMINISIRAIIVE CODE 



ITIE 


DEPARTMENT 


LICENSESC BOARDS 




CHAPTER 


1 


Administration 


Architecture 




2 


2 


Agriculture 


Auctioneers 




4 


3 


Auditor 


Barber Examiners 




6 


4 


Economic and Community 


Certified Public Accountant Examiners 


8 




Development 


Chiropractic i'xaminers 




10 


5 


Correction 


General Contractors 




12 


6 


Council of State 


Cosmetic /Vrt Examiners 




14 


7 


Cultural Resources 


Dental Examiners 




16 


8 


Elections 


Electrical (Contractors 




18 


9 


Governor 


Eoresters 




20 


10 


Human Resources 


Geologists 




21 


11 


Insurance 


Lleanng Aid Dealers and Fitters 




->-> 


12 


Justice 


Landscape /\rchitccts 




26 


13 


I ahor 


I andscape Contractors 




28 


14A 


Cnme Control and Public Sal'cty 


Mantal & I-amily 1 herapy 




31 


1 5A 


En\'ironment, Health, and Natural 


Medical Examiners 




32 




Resources 


Midwifery Joint Committee 




33 


16 


Public Education 


Mortuary Science 




34 


17 


Revenue 


Nursing 




36 


18 


Secretary- of State 


Nursing Home Administrators 




37 


IQA 


Transportation 


Occupational Therapists 




38 


20 


Treasurer 


Opticians 




40 


*21 


Occupational Licensing Boards 


Optometry 




42 


■y-i 


Administrative Procedures 


Osteopathic Examination and 




44 


23 


Community Colleges 


Registration 






24 


Independent Agencies 


Phamiacv' 




46 


23 


State Personnel 


Physical Therapy L'xaminers 




48 


26 


Administrative I learings 


Plumbing, Heating and Eire Sprinkler 


50 






Contractors 










Podiatry Examiners 




52 






Practicing Counselors 




53 






Practicing Psychologists 




54 






Professional Engineers and Land S 


urve) 


ors 56 






Real Estate Commission 




58 






Refrigeration Examiners 




60 






Sanitarian E,xaminers 




62 






Soci;d Work 




63 






Speech and Language Pathologists 


and 


64 






Audiologists 










X'eterinarv Medical Board 




66 



Note: Title 21 contains the chapters of the various occupational licensing boards. 



244 



6:5 NORTH CAROLINA REGISTER June 3, 1991 



CUMULA TIVE INDEX 



CUMULA TIVE INDEX 

(April 1991 - March 1992) 



1991 - 1992 



Pages 



Issue 



1 - 44 1 - April 

44 - 99 2 - April 

100 - 185 3 - May 

186 - 226 4 - May 

227 - 246 5 - June 



AO - Admiuistrative Order 

AG - Attorney General's Opinions 

C - Correction 

FR - Final Rule 

GS - General Statute 

JO - Judicial Orders or Decision 

M - Miscellaneous 

\P - Notice of Petitions 

PR - Proposed Rule 

SO - Statements of Organization 

TR - Temporary' Rule 



AGRICULTURE 

Plant Industry, 102 PR 

CORRFXTIOX 

Division of Pnsons, 35 FR, 87 FR, 209 FR 

ECONOMIC AND COMML^IIV DEVELOPMENT 

Alcoholic Beverage Control Commission, 4 PR 
Community Assistance, 104 PR 
Credit Union Division, 231 PR 

ENATRONMENT, HEALTH, AND NATURAL RESOURCES 

Environmental Management, 197 PR 

Health: Fpidemiology, 28 PR 

Health Services, 9 PR 

Marine Fisheries, 122 PR 

Wildlife Resources Commission, 84 PR, 170 PR, 198 PR 

FINAL DECISION LEITERS 

Voting Rights Act, 48, 230 

FINAL RULES 

List of Rules Codified, 89 FR, 215 FR 

GO\ ERNOR/LT. GO\ ERNOR 

Executive Orders, 1, 45, 100, 186, 227 



6:5 NORTH CAROLINA REGISTER June i, 1991 



245 



CUMULA THE INDEX 



HUMAN RESOl RCES 

Aging, Division of, 72 PR 

Facility Semces, 104 PR 

Medical Assistance, 9 PR, 112 PR, 188 PR, 232 PR 

Mental Health, Developmental Disabilities ;md Substance Abuse Services, 5 PR, 49 PR 

Social Services, 1 16 PR 

rSSLRANCE 

Actuarial Services, 119 PR 
Special Services Di\'ision, 84 PR 

jisncE 

Pnvate Protective Ser\ices, 121 PR 

LICENSING BOARDS 

.-Vrchitecture, Board of, 30 PR, 232 PR 
Certified Public Accountant FLxaminers, 201 PR 
Pharmacy, Board of, 201 PR 
Physical Therapy Examiners, Board of, 33 PR 
Practicing Psychologists Examiners, 203 PR 
Real Estate Commission, 171 PR 

PI BEIC EDUCATION 

Elementarv and Secondar.-, 29 PR, 199 PR 

RE\ENUE 

Indi\ idual Income Tax Di\ision. 234 PR 
Property Tax Commission, 210 I'R 

SECREIARV OE SIATE 

Securities Division, 85 PR 

STATE PERSONN.ee 

State Personnel Commission, 172 PR 

TRANSPORTATION 

Division of Motor X'ehicles, 213 I"R 



246 6:5 NORTH CAROLISA REGISTER June i. 1991 



NORTH CAROLINA ADMINISTRATIVE CODE 

The full publication consists of 53 volumes, totaling in excess of 15,000 pages. It is supplemented monthly 
with replacement pages. A one year subscription to the full publication including supplements can be 
purchased for se\en hundred and fifty dollars (S750.00). Individual volumes may also be purchased with 
supplement service. Renewal subscriptions for supplements to the initial publication are available at one- 
half the new subscription price. 

PRICE LIST FOR THE SUBSCRIPTION YEAR 



Volume 


Title 


Chapter 


Subject 


New 
Subscription* 


Total 
Quantity Price 


1 - 52 


FuU Code 

1 

2 

2 

3 

4 

4 

5 

5 

6 

7 

8 

9 

10 

10 

10 

10 
10 
10 
10 
10 
10 
10 
10 
10 
10 
10 
10 
10 
11 
12 
13 
13 
13 
14A 

15A 

I5A 
15A 
15A 
15A 


1 - 37 
1 - 24 
25- 52 
I -4 
1 - 2 

3- 20 
I - 2 
3-4 

1 -4 
1 - 12 
1 - 9 
1 -4 
1 - 2 
3A- 3K 
3L-3R 

3S - 3i; 

4- 6 
7 

8- 9 
10 

11-14 
15- 17 
18 

19- 30 
31 - 33 
34- 41 
42 

43- 51 
1 - 15 
I - 12 
1 - 6 
7 

8- 15 
1-11 

1 - 2 
3- 6 
7 

8 - 9 
10 


All titles 
Administration 
Agriculture 
Agriculture 
Auditor 

BCD (includes ABC) 
ECD 

Correction 
Correction 
Council of State 
Cultural Resources 
Elections 
Governor 
Human Resources 
Human Resources 
Human Resources 
(includes CON) 
Human Resources 
Human Resources 
Human Resources 
Human Resources 
Human Resources 
Human Resources 
Human Resources 
Human Resources 
Human Resources 
Human Resources 
Human Resources 
Human Resources 
Human Resources 
Insurance 
Justice 
Labor 
OSHA 
Labor 

Crime Control and 
Public Safety 
EHNR (includes EMC) 
EHNR 

Coastal Management 
EHNR 
Wildlife 


$750.00 
90.00 
75.00 
75.00 
10.00 
45.00 
90.00 
60.00 
30.00 

60.00 
10.00 
45.00 
30.00 
90.00 

45.00 
30.00 
30.00 
30.00 
30.00 
30.00 
60.00 
45.00 
75.00 
90.00 
30.00 
60.00 
45.00 
90.00 
90.00 
90.00 
30.00 
45.00 
45.00 

45.00 
90.00 
45.00 
45.00 
30.00 
45.00 




1 




2 




3 




4 




5 




6 




7 




8 




9 




10 




11 




12 




13 




14 




15 




16 




17 




18 




19 




20 




21 




22 




23 




24 




25 




26 




27 




28 




29 




30 




31 




32 




33 




34 




35 




36 




37 




38 






Continued 



Volume 


Litle 


Chapter 


New 
Subject Subscription* 


Quantity 


Total 
Price 


39 


15A 
15A 

16 

17 

17 

18 

19A 

20 

21 

21 

21 

•>2 

23 
24 
25 
26 


11 - 18 
19- 26 

1 - 6 
1 - 6 
7- 11 
1 - 7 
1 - 6 
1 - 9 
1 - 16 
17- 37 

38- 70 
[ . 2 
1 . 2 
I _ 1 

1 - 4 
(North Carolina 


LHNR 
I-HNR 

(includes Breathalizer) 
Education 
Revenue 
Revenue 

Secrctan,- of State 
Transportation 
Treasurer 
Licensing Boards 
Licensing Boards 
Licensing Boards 
Administratis e Procedures 
Community Colleges 
Independent Agencies 
State Personnel 
.Administrative Hearings 

Subscribers add 5% sales tax) 


90.00 

75.00 
30.00 
75.00 
60.00 
30.00 
90.00 
45.00 
75.00 
75.00 

75.00 
10.00 
10.00 
60.00 
10.00 

Total 






40 






41 






42 






43 






44 






45 






46 






47 






48 






49 






50 






51 






52 






53 













(Make checks payable to Office of Administrative Hearings.) 

This price includes the title in its current form plus supplementation for the subscription year. 
Subscription years are Januaiy I through December 31 . 



\LAIL rO: 



OFFICE OF ADMINISTRATIVE HEARINGS 

POST OFFICE DRAWER 27447 
RALEIGH, NORTH CAROLINA 27611-7447 



iPPiZ jaMBJQ O "d 

sSuuB3H aAijej^siuiuipv Jo a^mo 



FOLD HERE 



NORTH CAROLINA REGISTER 
ORDER FORM 



Please enter my subscription for the North Carolina Register to start with the issue. 

($105.00)/year subscription) 

Renew North Carolina Register 

Check Enclosed D Please bill me 

se make checks payable to Office of Administrative Hearings 

IE ADDRESS 

Y STATE ZIP 



urn to Office of Administrative Hearings - fold at line, staple at bottom and affix postage.) 



CHANGE OF ADDRESS: 



1. Present Address 



NAME 



ADDRESS 



CITY 



STATE 



ZIP 



2. New Address 



NAME 



ADDRESS 



CITY 



STATE 



ZIP 



Office of Administrative Hearings 

p. O. Drawer 27447 

Raleigh, North Carolina 27611-7447 



HS LAV; 



A 



]UH-3'91 



\ 



U.S.P09. 






07 



H'^A: 



FIRST CLASS MAIL 



585 
UNIV. OF NORTH CAROLINA 
LAU LIBRARY 

VAN HECKE-yETTACH 064-A 
CHAPEL HILL 



NC 27599